[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 885]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                      Subpart I_Special Tax Stamps
 
Sec.  31.132  Lost or destroyed.

    If a special tax stamp has been lost or destroyed, the dealer shall 
immediately notify the appropriate TTB officer who issued the stamp. A 
``Certificate in Lieu of Lost or Destroyed Special Tax Stamp'' will be 
issued to the dealer who submits an affidavit showing to the 
satisfaction of the appropriate TTB officer that the stamp was lost or 
destroyed. The certificate shall be kept available for inspection in the 
same manner as prescribed for a special tax stamp in Sec.  31.131.

[T.D. 7130, 36 FR 12852, July 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-251, 52 FR 19335, May 22, 1987. 
Redesignated and amended by T.D. TTB-25, 70 FR 19884, Apr. 15, 2005]